non resident tax calculator spain

How non-resident property tax works in Spain

If you own Spanish property but you are not a tax resident in Spain, you may still owe IRNR (Impuesto sobre la Renta de no Residentes). In simple terms, Spain taxes income connected to Spanish assets, even when the owner lives abroad.

For most foreign property owners, this falls into two common scenarios:

• Imputed income tax: when the property is available for your own use and not rented out.
• Rental income tax: when you receive rent from tenants.

What this calculator estimates

This calculator gives a quick estimate of annual IRNR tax using widely used assumptions:

• Tax rates: 19% for EU/EEA residents, 24% for non-EU/EEA residents.
• Imputed income base: 1.1% or 2.0% of cadastral value, depending on whether the cadastral value has been revised in the last 10 years.
• Ownership and time apportionment: adjusted by ownership percentage and days owned.
• Rental estimation: expenses are only deducted for EU/EEA option in this simplified model.

It is designed for planning and budgeting. Your final return can differ due to treaty rules, mixed-use periods, co-ownership filings, or changes in tax law.

Imputed income tax: the key idea

When does it apply?

Imputed income applies when a non-resident owns urban property in Spain and does not rent it out as their main activity during the period. Spain assumes a notional benefit from owning that property and taxes that presumed income.

Basic formula used in this page

Taxable base = Cadastral Value × (1.1% or 2.0%) × (Days Owned / 365) × (Ownership Share)

Estimated tax = Taxable Base × Tax Rate (19% or 24%)

Rental income tax for non-residents

Tax on actual rental income

If the property is rented, non-residents are taxed on Spanish-source rental income. In this calculator, we apply a simplified approach:

• For EU/EEA selection: tax is estimated on net rental income (gross minus deductible expenses).
• For non-EU/EEA selection: tax is estimated on gross rental income (expenses ignored in this model).

Then the result is adjusted for ownership share and rental days entered.

Practical filing notes (Modelo 210)

IRNR is commonly filed on Modelo 210. Filing frequency depends on the type of income:

• Imputed income: typically annual filing for each owner.
• Rental income: often filed periodically based on tax periods.

If there are two owners, each person normally files for their percentage. Keep records for cadastral data, rental contracts, invoices, and dates of rental/use.

Common mistakes to avoid

• Using market value instead of cadastral value for imputed tax.
• Forgetting to apportion by ownership percentage.
• Not adjusting for partial-year ownership or rental periods.
• Assuming deductions always apply, regardless of residency status.
• Missing filing deadlines and incurring surcharges or penalties.

Example scenarios

Example 1: Non-rented holiday apartment

A non-resident EU owner has 100% ownership, cadastral value €100,000, revised value, full year. Imputed base is €1,100. Estimated tax at 19% is €209.

Example 2: Rental property with two owners

Gross rent is €20,000. One EU owner has 50% share and claims €4,000 total expenses (for whole property). Their share of net income in this simplified approach is adjusted by ownership and tax rate. This calculator quickly shows the estimate once values are entered.

Final reminder

Spanish non-resident taxation is very manageable when you track your numbers early. Use tools like this calculator for planning, then confirm with a professional before filing. Small details—co-ownership structure, residency certificate, deductible categories, and tax treaty treatment—can significantly change the final amount.